Tarte Inc. started the year with 6,500 individual apple sauce containers in their Work-in-Progress (WIP) Inventory with 25% being complete overall. Tarte adds both Conversion Costs (CC) and Direct Material (DM) resources evenly throughout the process. During the year, Tarte started 105,000 more containers and had completed 90,000 in total by the end of the year. Their ending WIP Inventory units are 74% complete overall. Using the First-In, First-Out (FIFO) method of process costing, what are the equivalent units of production for the year? 111,500 units 104,285 units